Revenue and Taxation Code section 6476

Any person required to make a prepayment pursuant to Section 6471 who fails to make a timely prepayment but makes such prepayment before the last day of the monthly period following the quarterly period in which the prepayment became due, shall also pay a penalty of 6 percent of the amount of prepayment.

Source: Section 6476, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=6476.­ (updated Jan. 1, 1966; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 6476's source at ca​.gov